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DiNapoli: DOH Needs to Improve Drug Rebate Collections
… The state Department of Health (DOH) did not collect an estimated $95.1 million in … today by State Comptroller Thomas P. DiNapoli. As a result of the findings, DOH invoiced $9.3 million of rebates by the end … The state Department of Health DOH did not collect an …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collectionsState Agencies Bulletin No. 1771
… appropriations. Affected Employees Employees who have a salary refund (AC230) submitted and processed after the … of Taxes OSC has a limited ability to recover taxes for salary refunds that were originally paid in a prior year. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1771-processing-2019-salary-refunds-received-osc-after-december-27-2019-instUnified Court System Bulletin No. UCS-137
… Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 456 . Checks issued to eligible … ). For recipients of a previously deceased employee's payroll checks where a Next of Kin Affidavit and Report of … in the calculation of overtime and is pensionable. Payroll Register and Employee's Paycheck/Advice The Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… District teachers Jason Cecile and Nichole Murray must pay the United States $31,872.90 to resolve allegations that they submitted false timecards in connection with the school district’s Twilight Program. "These individuals shamelessly stole from the very students they were supposed to be helping. My thanks …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsVendor Responsibility Forms
… For State Contracting Entities Vendor Responsibility Profile (instructions) (instructional mp4 files Part 1 and …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsState Agencies Bulletin No. 2105
… payments for specific nursing titles. Affected Employees All employees who meet the eligibility criteria below are … on their qualifications. Therefore, OSC will update all employees in a Nurse 1 title to a Graduate Nurse title … has worked in more than one agency but has been paid by all agencies in the same Employee Record Number since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titlesMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… Department pays health care providers directly, through eMedNY, the Medicaid claims processing and payment system, … information is transmitted from NYSOH to the Department’s eMedNY system. The eMedNY system relies on the information sent by NYSOH to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthOpinion 89-26
… by "local elected officials and/or by local political party officials" of such financial information as is … those local elected officials and/or those local political party officials required to complete and file the annual … and "local officers and employees", each "local political party official" and each "candidate for local elected …
https://www.osc.ny.gov/legal-opinions/opinion-89-26XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersVillage of Pulaski – Selected Village Operations (2013M-142)
… disaster recovery plan and back-up copies of data are not stored in a secure off-site location. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142School Tax Relief (STAR) Program (2012-MS-6)
… July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a partial exemption from school taxes for most owner-occupied, primary residences. Property owners are eligible for one exemption for a primary … parcels). Local assessors do not have the ability to search the Office of Real Property Tax Services (ORPTS) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6State Comptroller DiNapoli Releases Municipal Audits
… Public Library – Claims Auditing (Nassau County) The board does not audit individual claims to ensure they represent … deliberate examination of each individual claim, the board does not have enough information to determine whether or not …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… payments on behalf of recipients with Department of Health-authorized overlapping Medicaid and Essential Plan … New York’s Essential Plan, which provides health insurance to lower-income individuals who, generally, don’t … the other, Medicaid and Essential Plan eligibility and enrollment rules can result in Department-authorized periods …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andOpinion 91-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties (municipalities - … MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to request information for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. Background …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Payroll Improvement Project Bulletin No. PIP-015
… Purpose The purpose of this bulletin is to inform agencies of changes … Deposit Conversion Election Form to affected employees as requested, process Form AC3446 received from affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Opinion 94-18
… or for nominal consideration. You ask whether it is necessary for the members of a village volunteer fire … no further action by members of the fire companies is necessary to establish a separately incorporated fire … an exempt volunteer firefighters' benevolent association is a private not-for-profit corporation, a village may not …
https://www.osc.ny.gov/legal-opinions/opinion-94-18XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… control, regardless of whether or not the controlling party or parties have any identifiable or documented …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… [read complete report – pdf] Audit Objective Did the West Sparta Independent Volunteer Fire Department Company … Audit Period January 1, 2023 – April 3, 2025 Understanding the Audit Area The Board must provide oversight to ensure … The Board did not have the necessary information it needed to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… with the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49